Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19707 — Violations

Cal. Rev. & Tax. Code § 19707

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2003-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or defendants at the time of commission of the offense. However, if the defendant or defendants had no residence or principal place of business in…

Citator

Cal. Rev. & Tax. Code § 19707 — Violations is in force in the current edition of the Code, and nothing recorded condemns it.

The place of trial for the offenses enumerated in this chapter shall be in the county of residence or principal place of business of the defendant or defendants at the time of commission of the offense. However, if the defendant or defendants had no residence or principal place of business in this state at the time of commission of the offense, the trial shall be held in the County of Sacramento.

In a criminal case charging a defendant or defendants with committing an offense enumerated in this chapter, the place of trial may be as set forth in this section, or as provided for in Section 1462.2 or Chapter 1 (commencing with Section 777) of Title 3 of Part 2 of the Penal Code.